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Towards a new paradigm of management control: from assistant AI to autonomous AI supervised by humans - Literature review and bibliometric analysis
[Vers un nouveau paradigme du contrôle de gestion: de l'IA assistante à l'IA autonome supervisée par l'humain Revue de littérature et analyse bibliométrique]

Author

Listed:
  • Ghita Sebban

    (ISCAE - Institut Supérieur de Commerce et d'Administration des Entreprises)

  • Karim Charaf

    (ISCAE - Institut Supérieur de Commerce et d'Administration des Entreprises)

Abstract

This paper presents a structured literature review and bibliometric analysis aimed at exploring how Artificial Intelligence (AI) is reshaping the tools, practices, and roles within the management control function. Drawing from a corpus of 57 peer-reviewed articles extracted from the Web of Science database, published between 2010 and the first half of 2025, and selected through the PRISMA protocol, the study uncovers key research trends, conceptual developments, and the main challenges surrounding AI adoption in management accounting and control. The reseach problem statement guiding this study is as follows : To what extent does AI generate a paradigmatic shift in management control, and how does it redefine the role of the controller ? The bibliometric findings highlight both the growing academic interest in the topic and its exploratory, yet fragmented, nature. The results show that AI enhances the management control function through significant improvements of its tools through automation, predictive capabilities and more intercative decision-making, and offers the potential to transform its scope. Beyond these evolutions, AI opens the way for a more material revolution and for a significant paradigm shift from an augmented controller supported by digial tools to the prospect of semi-autonomous AI agents supervised by controllers. The paper concludes that this transformation remains underexplored and calls for future research on its theoritical, methodological and ethical implications for the management control function.

Suggested Citation

  • Ghita Sebban & Karim Charaf, 2025. "Towards a new paradigm of management control: from assistant AI to autonomous AI supervised by humans - Literature review and bibliometric analysis [Vers un nouveau paradigme du contrôle de gestion: de l'IA assistante à l'IA autonome supervisée pa," Post-Print hal-05380742, HAL.
    • Handle: RePEc:hal:journl:hal-05380742
    DOI: 10.5281/zenodo.17664952
    Note: View the original document on HAL open archive server: https://hal.science/hal-05380742v1
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    References listed on IDEAS

    as
    1. Sentinella, Richard & Schnegg, Maël & Möller, Klaus, 2023. "A Management Control oriented Governance Framework for Artificial Intelligence," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 77(2), pages 162-184.
    2. Sreejith Kurup & Vivek Gupta, 2022. "Factors Influencing the AI Adoption in Organizations," Metamorphosis: A Journal of Management Research, , vol. 21(2), pages 129-139, December.
    3. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    4. Hanyao Gao & Gang Kou & Haiming Liang & Hengjie Zhang & Xiangrui Chao & Cong-Cong Li & Yucheng Dong, 2024. "Machine learning in business and finance: a literature review and research opportunities," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 10(1), pages 1-35, December.
    5. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    6. Xueyuan Gao & Hua Feng, 2023. "AI-Driven Productivity Gains: Artificial Intelligence and Firm Productivity," Sustainability, MDPI, vol. 15(11), pages 1-21, June.
    Full references (including those not matched with items on IDEAS)

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    JEL classification:

    • G00 - Financial Economics - - General - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • G00 - Financial Economics - - General - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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